VAT assistant in 1s 8.2. Accounting info. Simplified VAT accounting

Solutions based on the 1C:Enterprise 8 platform implement new VAT accounting principles that are different from those used in solutions for 1C:Enterprise 7.7, and thanks to this, a number of new features have appeared that are already appreciated by users. In the forthcoming version 1.6 of Enterprise Accounting, not only VAT accounting itself has been further developed, but also features have appeared that help in its maintenance - for example, the VAT Accounting Assistant. In addition, now created special opportunity conducting simplified VAT accounting - without the use of regulatory documents and special registers.

Features "1C: Accounting 8"

"1C: Accounting 8" is distinguished from previous versions by a high degree of automation of VAT accounting. To do this, the program tracks a number of events that are required for the correct formation of the purchase book and sales book, declarations in accordance with the legislation of the Russian Federation. Such events include, for example, the offset of an advance payment upon sale, confirmation zero rate VAT, payment of VAT to the budget in some cases, etc. Accounting does not reflect all the features of VAT accounting, and in addition to double entry the configuration uses specialized registers that store VAT information. This information is used when conducting documents on VAT accounting, when generating reports.

In addition to primary documents for a complete reflection of all business transactions in VAT accounting, the configuration uses regulatory documents that analyze data by registers and generate appropriate movements and postings during the process, after which you can generate a purchase book, a sales book and fill out a VAT return.

Regulatory documents are filled in according to the results of the reporting period in a certain sequence. Separate documents are intended for use only if there are certain operations in accounting, or with certain settings.

VAT Accounting Assistant

In order to make the process of closing a period for VAT more transparent, version 1.6 of the configuration includes a "VAT Accounting Assistant", which clearly shows which documents and in what sequence you need to fill out and post.

In the VAT accounting assistant form, you need to specify a period - a month or a quarter, depending on the organization's accounting policy setting " Taxable period", and the organization for which the scheduled operations will be performed (see Fig. 1).

Rice. one

The assistant is a diagram of the execution of operations that are arranged in the order in which they need to be completed. Performing a scheduled operation implies filling out one of the regulatory documents or performing processing. Scheduled operations are highlighted with colors explaining their current status and relevance. Description of colors is at the bottom of the form.

Since different regulatory documents reflect different accounting situations, it is not always necessary to fill out all of them. For example, in the current period there may be no amount differences, zero-rate sales, etc. In this case, it is not necessary to perform the corresponding scheduled operations.

Those operations that need to be performed may or may not be relevant. The relevance of operations depends on the order in which the documents corresponding to the operations are filled in and posted. Changing (reposting and canceling posting) documents affects the relevance of operations that depend on this document. This dependency corresponds to the Helper schema. In order for all operations to be up-to-date, you should perform them in order, and if one of the intermediate operations changes, you will need to re-execute all subsequent ones. Relevance information is automatically updated after each operation.

When opening documents and processings, they are automatically filled in. If the document was posted, it is proposed to cancel its posting. If data for filling out the document is not found (it is possible that this routine operation does not need to be reflected), it is suggested to open the document for filling out manually.

The current step to be performed is marked with an arrow, after filling it, the arrow moves to the next step. When all the steps have been completed (all required documents are highlighted as relevant), you can create a purchase book, a sales book and fill out a declaration.

By right-clicking on a schematic element, a context menu opens, in which additional features for the corresponding document: open a list of documents, or one of the documents, if there are several of them in the current period, generate a report (for example, "Journal of received invoices", available in the menu item "Purchase book").

Simplified VAT accounting

The complexity of accounting for some norms of VAT legislation leads to the need to store additional information that is not reflected in accounting. This complicates the entry of initial balances and further accounting, but allows you to automate difficult situations and save the user from entering manual operations.

On the other side, a large number of regular transactions with VAT are not so difficult to record, and they do not require storing a large amount of information about the submitted and accrued VAT, the data of the primary document is sufficient to account for each situation. For such cases, a special opportunity has been created to maintain simplified VAT accounting - without the use of regulatory documents and special registers.

Simplified accounting mode source documents form postings for the deduction and accrual of VAT, as well as entries in the "VAT purchase" and "VAT sale" registers, according to which the purchase book, sales book and VAT declaration are built.

Accordingly, there are certain limitations with such accounting.

1. VAT deduction is reflected either at the time of receipt of valuables (invoices), or later manually. In the case of VAT accrued on advance payment and in the performance of duties tax agent, the deduction is always reflected manually. For manual reflection, the document "Reflection of VAT to be deducted" is used, which can be filled out according to the data of the VAT accrual document. The document generates both postings and movements according to the Purchase VAT register.
2. The blocking of the deduction when acquiring fixed assets (before the acceptance of fixed assets for accounting) is tracked independently.
3. The accrual of VAT on preliminary payments is reflected manually - on the basis of the payment document, an "Invoice issued" is created, which is filled in with the amount according to accounting data.
4. All accounting of complex cases of sales without VAT and at a rate of 0% (inclusion of VAT in the cost of inventories and write-offs to expenses, confirmation of a zero rate, etc.) is reflected only manually.

For cases when it is required to reflect non-automated operations in accounting, the documents "Reflection of accrual of VAT" and "Reflection of VAT deductible" are used. For example, a deduction for which you want to expect certain events- acceptance of fixed assets for accounting, transfer to the budget of VAT accrued in the performance of duties of a tax agent for VAT. Documents can be entered on the basis of documents that reflected the presentation and accrual of VAT in accounting.

Simplified accounting is configured in accounting policy organizations.

functional development

Now, based on several sales documents, you can issue one invoice, as well as specify several receipt documents in one supplier invoice.

The invoice issued to the buyer may contain the dates and numbers of several payment and settlement documents (see Fig. 2).

Rice. 2

Although advance invoices and amount differences are automatically recorded by the corresponding processing, it is now possible to enter them manually and correct previously created ones. Advance invoices can also be entered on the basis of payment documents.

The presence and amount of the advance is determined according to the postings in accounting. If one payment document reflects an advance under different agreements or VAT rates, you can enter an invoice several times based on the document. The user will be informed if the advance is not found, or invoices for this payment document have already been created.

In the receipt documents, on a separate tab, information about the invoice received from the supplier can be immediately indicated (see Fig. 3). In this case, it will not be necessary to enter a separate document "Invoice received". If the invoice is received along with all other documents, when registering the receipt in accounting, you can specify the details of the invoice directly in the receipt document. In cases where the invoice arrived later, or you want to use the possibility of specifying several reason documents in one invoice, you need to create a separate document.

Rice. 3

Instead of the documents "Reflection of the sale of goods and services (VAT)", "Reflection of the receipt of goods and services (VAT)" in edition 1.6, the documents "Reflection of VAT accrual" and "Reflection of VAT deductible" are used, in which the functionality has been expanded to simplify accounting VAT on specific and non-automated transactions.

Documents can now generate postings for the accrual and deduction of VAT. When using documents as purchase ledger entries or sales ledger entries, additional sheet entries can be reflected. When reflecting an entry in an additional sheet of the sales book, two entries are required: a reversing entry in the main sheet of the book and a new, correct entry. To automatically generate reversal entries, you need to have data on the sales book for past periods. The document "Reflection of VAT accrual" has the ability to automatically or manually (which is useful in the absence of data for the adjusted period) the formation of reversal entries.

Documents can be reflected as separate book entries, as well as correct the entries of other accrual and sales documents, for which the corresponding flag is set.

Especially relevant is the use of new document capabilities in the conduct of simplified accounting for value added tax.

The document "VAT write-off" has been added to reflect the write-off of VAT, which is not planned to be presented for deduction (see Fig. 4).

VAT is usually classified as the most complex type of tax. V last years a number of measures have been taken to simplify accounting, for example, the accounting journal for invoices has been cancelled. No one canceled the requirements for their registration and reflection in the purchase books.

How to use the assistant

To minimize the number of errors and reduce the level of workload on employees, the 1C program implemented an assistant - a special mechanism that works, among other things, with VAT transactions. The VAT Accounting Assistant program is advisable to launch at the end of the reporting period.

On the left side of the screen is a list of actions required to be carried out before submitting reports. The report "Journal of accounting of invoices" is filled out only by organizations that do not pay VAT, but are tax agents.

Through the procedure "Reconciliation of VAT accounting data", the data of the register of invoices received by the organization from counterparties are compared. Using the sections: "Purchase Book", "Sales Book", "VAT Declaration", the user has the opportunity to display Required documents to print.

Other tools for VAT verification

1C users have other tools at their disposal to ensure control over the correctness of VAT calculation. To do this, go to the "Reports" - "Accounting Analysis" section.

Below is the document "Express check of accounting", available to users among the first. It includes several sections, including keeping books of purchases and sales.

The main advantage of these tools is not only the identification of errors, but also the provision of recommendations to the user for their further elimination. For example, in the example below, a numbering violation occurred in the list of invoices. You can eliminate the inaccuracy by launching a new automatic numbering of documents.

Below is a variant with a list of sales documents that do not include data on invoices. The statement of the missing account is carried out directly from the form, by entering the document of interest from the report.

An analysis identical in composition can also be carried out with respect to VAT claimed for reimbursement. For example, a case is shown where discrepancies occurred in the reflection of data on account 19.

The document "VAT Accounting Analysis" reflects the final data on the amount of VAT charged and the amount of deductions made. Moreover, each of the numbers is available for decoding, up to the creation of primary documents.

Reconciliation of VAT accounting data

Before VAT reporting is submitted, it is necessary to carry out additional check. The fact is that tax authorities have ample opportunities to check the reliability of data, therefore, in case of any discrepancies, the company will require an updated declaration.

The 1C program provides the ability to conduct its own similar check in order to exclude cases of incorrect submission of information. To do this, there is a document "VAT data reconciliation". It can be used to send requests to suppliers/buyers for reconciliation of registries.

With this article, I open a series of lessons on working with VAT in 1C: Accounting 8.3 (version 3.0). We'll consider simple examples accounting in practice.

Most of the material will be designed for beginner accountants, but experienced ones will find something for themselves. In order not to miss the release of new lessons - to the mailing list.

I remind you that this is a lesson, so you can safely repeat my actions in your database (preferably a copy or a training one).

So let's get started

In the middle of the last century Laure Maurice(French) invented new tax - value added tax, for short.

The idea of ​​the tax turned out to be so successful that, over time, VAT appeared in other countries (there are now 137 of them), VAT came to Russia on January 1, 1992.

By the way, wonderfully structured information about VAT is on the website. tax service, I recommend reading (link).

Situation for accounting

We (VAT payer)

01.01.2016 bought armchair for 11800 rubles (including VAT 1800 rubles)

05.01.2016 sold armchair for 25000 rubles (including VAT 3813.56 rubles)

Required:

• enter documents into the database
• create a shopping book
• create a sales book
• fill in the VAT return for the 1st quarter of 2016

We'll do it all together, and along the way, I'll point out the details you need to know in order to understand the behavior of the program.

Entering the purchase

We go to the "Purchases" section, the "Receipt" item ():

Create new document receipt of goods and services:

We fill it in accordance with our data:

When creating a new item of the nomenclature, do not forget to indicate the VAT rate of 18% in its card:

This is necessary for convenience - it will be automatically inserted into all documents.

We also pay attention to the item "VAT on top" highlighted in the figure of the document:

When you click on it, a dialog appears in which we can specify the method of calculating VAT in the document (from above or in total):

Here we can also set the "VAT included in the cost" checkbox if it is required to make the incoming VAT part of the cost (attributed to 41 accounts instead of 19).

We leave everything by default (as in the picture).

We post the document and look at the resulting postings (button DtKt):

Everything is logical:

• 10,000 rubles went to the cost price (debit 41 accounts) in correspondence with our debt to the supplier (credit 60).
• 1,800 rubles were spent on the so-called "incoming" VAT, which we will take to offset (debit 19) in correspondence with our debt to the supplier (credit 60).

In total, after these postings:

• The cost of goods (debit 41) is 10,000 rubles.
• Incoming VAT to offset (debit 19) - 1,800 rubles.
• Our debt to the supplier (loan 60) is 11,800 rubles.

That seems to be all, since often accountants, out of habit, pay attention only to the bookmark with accounting entries.

But I want to tell you right away that for the "troika" (as well as for the "two") this approach cannot be considered sufficient. And that's why.

1C: Accounting 3.0 in addition to accounting entries still makes records on the so-called registers. It is on the records in these registers that she focuses in her work.

The book of income and expenses, the book of purchases and sales, certificates, declarations for reporting ... almost everything (except for such reports as Account Analysis, SALT, etc.), she fills out precisely on the basis of registers, and not at all accounting accounts .

So, go to the register tab " VAT Claimed":

The arrival of this register accumulates our input VAT (similar to the entry in the debit of the 19th account).

Let's check - have we met all the conditions for this receipt to be reflected in the purchase book?

To do this, go to the "Reports" section and select the "Purchase book" item:

We form it for the 1st quarter of 2016:

And we see that it is completely empty.

And the thing is that we did not register the invoice received from the supplier. Let's do this, and at the same time look at what movements in registers (along with postings) she makes.

To do this, we return to the receipt document and fill in the number and date of the invoice from the supplier in its lower part, then click the "Register" button:

Pay attention to the checkbox "Reflect the VAT deduction in the purchase book by the date of receipt." It is this checkbox that is responsible for the appearance of our receipt in the shopping book:

Let's see the postings and movements in the registers of the received invoice (DtKt button):

The lines are quite expected:

• We deduct input VAT from credit 19 of the account to debit 68.02. With this operation, we reduce our own VAT payable.

Total after this operation:

• As of March 19, the balance is 0.
• On 68.02 - debit balance 1800 (the state owes us at the moment).

And now the most interesting, consider the registers (over time, you need to learn them all along with the chart of accounts).

Register " VAT submitted"- our old friend:

Only this time the entry into it is made as an expense. By doing this, we took away the incoming VAT, similarly to crediting 19 accounts.

And here is a new register for us " VAT Purchases":

You probably already guessed that it is the entry in this register that is responsible for getting into the shopping book.

Book of purchases

We are trying to re-create the purchase book for the 1st quarter:

And voila! Our income got into this book and all thanks to the entry in the register "VAT Purchases".

About the invoice journal

By the way, we have not considered the third register "Journal of invoices". An entry on it has been made, but let's try to form this same journal.

To do this, go to the section "Reports" item "Journal of invoices":

We form this journal for the 1st quarter of 2016 and .. we see that the journal is empty.

Why? After all, we entered the invoice and the entry in the register was made. And the thing is that since 2015, a register of received and issued invoices has been kept only when carrying out business activities in the interests of another person on the basis of intermediary agreements (for example, commission trading).

Our invoice does not fall under this definition, and therefore it does not fall into the magazine.

Making the implementation

We go to the "Sales" section, the item "Implementation (acts, invoices"):

Create a document for the sale of goods and services:

We fill it in accordance with the task:

And again, immediately pay attention to the highlighted item "VAT in the amount."

We post the document and look at postings and movements in registers (button DtKt):

Accounting entries expected:

• We wrote off the cost of the chair (10,000 rubles) on credit 41 and immediately reflected it on debit 90.02 (cost of sales).
• They reflected the proceeds (25,000 rubles) on credit 90.01 and immediately reflected the buyer's debt to us on debit 62.
• Finally, we reflected our VAT debt in the amount of 3813 rubles 56 kopecks to the state on loan 68.02 in correspondence with debit 90.03 (value added tax).

And if we now look at the analysis of 68.02, we will see:

• 1,800 rubles in debit is our input VAT (from the receipt of goods).
• 3,813 rubles and 56 kopecks on the loan is our outgoing VAT (from the sale of goods).
• Well, the credit balance of 2013 rubles and 56 kopecks is the amount that we will have to transfer to the budget for the 1st quarter of 2016.

Everything is clear with the wiring. Let's move on to registers.

Register " VAT Sales" is completely similar to the "VAT Purchases" register, with the only difference being that writing to it ensures that the sale enters the sales book:

Let's check it out.

Sales book

Go to the "Reports" section, "Sales book" item:

We form it for the 1st quarter of 2016 and see our implementation:

Wonderful.

The next step on the way to the formation of a VAT return.

Analysis of VAT accounting

Go to the section "Reports" item "Analysis of accounting for VAT":

We form it for the 1st quarter and very clearly see all accruals (outgoing VAT) and deductions (input VAT):

This is where VAT is payable. All values ​​are decipherable.

For example, let's double-click on the implementation with the left mouse button:

Report opened...

In which, by the way, we see our mistake - we forgot to issue an invoice for implementation.

Let's fix this bug. To do this, go to the implementation document and at the very bottom click the "Issue invoice" button:

VAT Accounting Assistant

Now go to the section "Operations" item "VAT Assistant":

We form it for the 1st quarter of 2016:

Here, in order, it tells about the points that you need to go through to form the correct VAT declaration.

To begin with, let's transfer the documents for each month:

This is necessary in case we entered documents backdating.

We skip the formation of purchase book entries, because for our simplest case they simply will not exist.

And finally, click on the item " Tax return for VAT".

Declaration

Declaration opened.

There are many sections here. We will only cover the main points.

First of all, in section 1, the final amount payable to the budget was filled in:

Section 3 contains the tax calculation itself (outgoing and incoming VAT).

In this article, we will take a step-by-step look at how VAT is reflected when purchasing any goods, it, and checking for the correctness of previously entered data.

The very first document in the chain for reflecting VAT in 1C 8.3 in our case will be.

The organization LLC "Konfetprom" acquired 6 different nomenclature positions on the basis of "Products". For each of them, a VAT rate of 18% is indicated. The amount of this tax received is also reflected here.

After the document was held, movements were formed in two registers: “Accounting and tax accounting”, as well as the accumulation register “VAT presented”. As a result, the amount of VAT on all items amounted to 1306.4 rubles.

After we have posted the document for the purchase of goods from the "Products" database, it is necessary. To do this, enter its number and date in the appropriate fields. After that, you need to click on the "Register" button.

All data in the created invoice was filled in automatically. Please note that in our case, the flag "Reflect the VAT deduction on the date of receipt" is set. Otherwise, taxes will be taken into account when generating purchase book entries by the document of the same name.

After the posting, our invoice created movements in all the necessary registers in the amount of 1306.4 rubles.

Data validation

Despite the fact that the program calculates and generates most of the data automatically, errors are not excluded.

Of course, you can manually check the data in the registers by setting the appropriate filters, but you can also use a special report. It's called Express Check.

In the form that opens, we indicate that we need to check the data for the organization LLC "Konfetprom" for July 2017. You can specify any period, not necessarily within a month.

In the image above, you can see that in some sections the last column is highlighted with a red background. The number of detected errors is also written there.

In our example, it can be seen that the program has found an error in maintaining the value-added tax purchase book. When disclosing groupings, we may receive additional information due to errors.

VAT adjustment

When working with 1C Accounting 8.3, it is not uncommon for cases when you need to change the receipt document “backdating”. To do this, there will be an adjustment to the receipt, which is created on the basis of it.

By default, the document is already filled out. Please note that we will recover VAT in the sales book. This is indicated by the corresponding flag on the "Main" tab.

Let's go to the "Goods" tab and indicate what changes to the initial receipt need to be made. In our case, the number of purchased sweets "Assorted" has changed from four to five kilograms. We entered this data in the second line "after change", as shown in the image below.

The adjustment of receipts, as well as the initial receipt itself, made movements in two registers, reflecting in them only the changes made.

Due to the fact that a kilogram of Assorti sweets costs 450 rubles, VAT on it amounted to 81 rubles (18%). It is these data that are reflected in the movements of the document.

In this article, I want to talk about one useful tool that is designed to help an accountant in preparing VAT reports. Its main task is to ensure that all routine operations for the calculation of value added tax. What happens if this assistant is not used? There is a chance that you will miss some milestone preparing for the preparation of the declaration and make mistakes when calculating the amount of tax payable.

This assistant is located in the "Operations" section.

First of all, the program checks whether it is necessary to retransmit documents for the reporting period.

In that case, if there is such a need, the operation must be performed. This is due to the fact that the correct sequence of conducting is crucial for calculating VAT on advances: registering invoices, deducting and restoring VAT on prepayments.

After all the months of the reporting period have turned green, you can proceed to perform routine operations. Their composition may differ depending on the characteristics of the activities of your organization and on the presence of certain economic operations in the reporting period. The assistant displays only those stages of preparation for the formation of VAT reporting that are necessary. Since in our example the organization received advances from customers, you need to register invoices.

In the opened form, click "Fill" and "Run".

You can learn more about registering advance invoices and the program settings associated with this operation from the video tutorial Registering advance invoices in 1C: Accounting 8 - VIDEO.
After completing the operation, close the form and move on.

"Formation of sales book entries" is the next operation to be performed in our example. It is necessary if in the reporting period VAT is recovered from advances paid to the supplier (provided that earlier this VAT was accepted for deduction). After all, we remember that the presentation for the deduction of VAT on advances paid is a right, and not an obligation, of a taxpayer. If your organization has exercised this right, then in the period of offsetting the advance payment, you need to restore VAT payable.

The document "Formation of Sales Book Entries" generates the following postings.

The next operation is the formation of purchase book entries.

This document is required if in the reporting period there was a set-off or return of advances received from buyers. In this case, VAT on these advances is deductible.

also in this document it is possible to deduct VAT on acquired valuables. Such a need may arise, for example, when purchasing and accounting for fixed assets or when transferring tax deductions for later reporting periods, as well as in a number of other situations.

In the event that the organization performed the duties of a tax agent for VAT or prepared adjustment invoices to reduce the cost of sales, then it is necessary to fill in the appropriate tabs.
Document postings may differ depending on which tabs are filled in and what transactions are reflected on them. In our example, the account movements look like this:

You can learn more information about working with this document from the video tutorial Document "Formation of purchase book entries" in the program 1C: Enterprise Accounting 8 - VIDEO.
After all the operations in the VAT accounting assistant are completed, you can proceed to filling out and checking the VAT return. If you need detailed information on this topic, then I recommend purchasing a recording of the webinar "Filling out and checking the VAT return in 1C: Accounting", which I conducted for my listeners at the beginning of 2017. For 2.5 hours, we discussed the most important issues related to VAT reporting in 1C: Accounting. You will receive another webinar about popular VAT accounting errors in 1C as a gift. Only practice in the program and concentrated helpful information! For more information and order follow the link.

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